# Full Statutory Corpus: HI

## Haw. Rev. Stat. § 235-51: Tax on Individuals, Estates, and Trusts
`HRS > Title 14 > Chapter 235 > Part I > § 235-51`

### English
Imposes graduated individual income tax rates up to 11.0% under Act 97 (2024 Hawaii tax reform).

### Español
Impone tasas de impuesto sobre la renta individual graduadas de hasta 11.0% bajo la Ley 97 (reforma contributiva de Hawaii de 2024).
